job satisfaction, organizational commitment, and turnover intentions of united states accountants

The Impact ofLocus of Control

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Job Satisfaction,Organizational Commitment,and Turnover Intentions ofUnited States AccountantsThe Impact of Locus of Control and

GenderSarah A. Reed, Stanley H. Kratchman

and Robert H. StrawserTexas A&M University, Texas, USA

At the entry level, accounting has increasingly become a non-gendered profession.In 1977, 28 per cent of all new accountants in the United States were female.Today, approximately 50 per cent of the graduates of US accounting programmesare women (Alter, 1991, p. 50). Yet, opportunities for advancement within theprofession continue to be gendered (dominated by one sex) and barriers prohibitingthe integration of females and males persist (Lehman, 1992). In 1986, womenoccupied 17 per cent of all managerial positions in US public accounting firms,but only 157 women had been admitted to the partnership of these firms (Hooksand Cheramy, 1989, pp. 66-7). Further, a US Census Bureau report in that yearindicated that wages of female accountants and auditors averaged only 72 percent of those of their male counterparts (Lehman, 1990). Prior gender-neutralresearch[1] suggests that an employee’s dissatisfaction with the nature of specificwork tasks and/or the environment of the workplace interacts with the strengthof that individual’s identification with a particular organization to stimulateconsideration of resignation.

Why is it easier for US accounting firms to recruit qualified women than it isfor these same firms to retain them? Why do women experience greater turnoverthan men? Lehman (1992) argues that societies have given many gender roles thestatus of reality, naturalness, and inevitability. And, since the female is currentlyregarded by society as the primary caretaker of the family, women may find itmore difficult than men to balance their dual family and professional responsibilitiesand may experience greater inter-role stress (Parent et al., 1989, p. 72). Is suchstress a manifestation of discriminatory practices regarding females? Have malemanagers, corporations, firms, and society as a whole failed in not providing an

Accounting, Auditing &Accountability Journal, Vol. 7No. 1, 1994, pp. 31-58. © MCB

University Press, 0951-3574

This article greatly benefited from the comments of two anonymous reviewers and the joint editor,Lee Parker.

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equal life environment in which females can realize both their work and theirfamilial obligations without “undue” or “abnormal” stress?

Men and women face different social and organization dilemmas in a complexenvironment which includes accounting. Each gender, through a patchwork ofeveryday experiences, is confronted with a unique set of demands from theworkplace, the home, and the community which simultaneously compete for anindividual’s time and energy. Some individuals are unable to develop suitablemechanisms to cope with role conflicts that arise, particularly for women, betweenfamily and career. When such pressures become untenable, individuals understress may walk away from the commitment they value the least and, typicallyin these instances, job turnover will result. This inability to cope with inter-rolestress, and thus to “succeed” in the profession, suggests that institutional andsocietal support (at least for some females and probably also for some males)has been inadequate. What factors cause certain people to view their world insuch a manner that they are able to cope better with inter-role conflict than others?

Rotter (1966) suggests that both males and females develop generalizedexpectations concerning whether or not success in a given situation will becontingent on their own personal behaviour or controlled by external forces.These perceptions of the nature of the world, which Rotter labelled “locus ofcontrol”, are developed over an individual’s lifetime by the repeated reinforcementof expectations. “Internals” see rewards as contingent on their own actions.“Externals” believe that unpredictable complex forces outside of their own actionsdetermine the outcome of events. Thus, internally and externally directed peoplecan encounter identical situations, yet perceive that their actions will have quitedifferent impacts on their lives.

If gender is a socially constructed role which we are taught to play (Lehman,1992), then, likewise, the origins of an individual’s locus of control may reflect aview of the social, political, economic, and structural environment in which thatperson resides. Specifically, women who perceive their success to be controlledby external forces and are labelled “externals”, may do so in recognition ofdiscriminatory structures and attitudes in organizations and society. The growingliterature on sex differences in the career paths and work experiences of womenin accounting has found that, although the level of career commitment is notgender related (Pillsbury et al., 1989), senior member females indicate greaterturnover intentions than do males (Rasch and Harrell, 1990). By the third yearof employment in public accounting, the turnover rate for women is twice thatof men (Lehman, 1992).

This article reports the results of a survey conducted in the United Statesexamining why certain behaviours prevail among women and asking whetherthese behaviours imply systematic inequities on the part of organizations andsociety. First we place our work in a historical context which traces the socialconstruction of certain gender roles, rights, and expectations. Then we explorethe relationship between an individual’s interpretation of their relationship totheir world (as evidenced by locus of control and their perceptions of specificconflicts experienced between work and non-work roles), the mechanisms employed


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by them to cope with such conflicts, their expressed satisfaction with their currentpositions, their commitment to this organization, and their turnover intentions.Finally, we attempt to ascertain whether our results indicate that women do facean environment where institutional and societal support remains inadequate.

A Historical Perspective on Women at WorkIndividualist-liberal, socialist, and radical feminists all share the same view thatwomen have received unequal treatment because of their sex (Bouchier, 1984).They do not regard gender inequality as an inevitable result of some biologicalimperative, but as a historical phenomenon shaped by both circumstances andexperience. They believe that broad institutional, political, economic, and socialforces have interacted to forge a sexual division of labour which has produced,rationalized, and continues to sustain subtle gender differences both at home andin the workplace.

The division of labour along gender lines is not problematic. Difficulties ariseonly when a division of labour deems greater power, rights, roles , and authorityto the roles played by one gender than to the other. Historically, a sex-role systemin which men possess greater power and control over resources than do womenhas been maintained and perpetuated across cultures and over centuries throughreligion (Ruether, 1981), the law (Kessler-Harris, 1982), and social customs (Keohane,1981).

In the United States, domestic work patterns, where households operated asthe keystone of a localized economic system and both genders engaged in anenterprise where all work was clearly part of the common purpose of the household,remained relatively stable until the Industrial Revolution eliminated the demandfor the surplus household-produced piece goods and forced household membersinto the labour market (Kessler-Harris, 1981). The gendered assignment ofhousehold tasks was soon replaced by an economic division of wage and shadowwork, assigned according to gender. Women performed the economically necessarydomestic tasks without pay. Men performed the economically necessary wagework. This division of economic roles into “breadwinner” and “dependant” dividedsociety further along gender lines and exacerbated the isolation of women (Illich,1982).

Respectability became defined in terms of a domestic code which encouragedthe male head of a household to work hard at his wage labour so that his wifecould devote her energies totally to shadow work consisting primarily of raisingthe children and sustaining her husband. The incompatibility of a “wage-earningmother” become the justifying rationale which kept most married and manyunmarried women out of the wage-labour force. Women were relegated almostcompletely to supportive roles in relation to the male workforce and, by 1840,only 10 per cent of all women held jobs outside the home, typically either asservants or unskilled factory workers (Kessler-Harris, 1982).

Throughout the nineteenth century, gender continued to set limits on the socialstructure it formed. Women received increased education but this did not extendto greater job opportunities as female skills were taught with household subsistence,

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not income, in mind. Women who did enter the labour market were expected tostay only briefly, to expect little upward mobility, and to deflect their ambitionsat marriage (Kessler-Harris, 1982). The following instructions to young menconcerning the selection of a marriage partner are indicative of the prevailingmood pertaining to women during this period:

When you find a pure-minded, noble, whole-souled woman, of suitable age, with good physical,mental and spiritual qualifications, one who is affectionate in her nature, loves you, is sympatheticwith your work, and responsive to your great purposes in life, and is appreciative of that whichis purest, noblest and best in you; if you are yourself pure in thought and life, and can bring asimilar contribution of excellent qualifications, your duty is plain, your joy is complete, yourfuture is assured, your happiness will be as nearly perfect as is possible to frail humanity.Thousands of the best, the most gifted, the most successful men in the world owe their well-being, their usefulness, their success to the noble, devoted, godly women, whom they call wife,and their children call mother (Stall, 1897, pp. 214-5).

Early in the twentieth century, a gradual shift in the composition of the labourforce began to occur. Lower birth rates and technological advances, coupled withlengthened life spans, reduced the relative demands of domestic work on femaleenergies and caused women to enter the wage-labour force in increasing numbers(Kessler-Harris, 1982). Some of these women attempted to break the professionalbarriers surrounding the field of accountancy.

A female applicant at the November 1918 examination of the American Instituteof Accountants expressed optimism concerning the availability of the publicpractice of accounting to those of her gender:

There seems little doubt in the minds of thinking men and women that the degree of educationand economic opportunity to be allowed to women is clearly evidenced in the present dayattitude of universities, technical schools, business and professions of recognized standingsand that the measure of women’s intellectual attainments has ceased to be a mere matter ofconjecture. Inevitably there will be growing opportunities for women who qualify… A fewwomen are already in practice, and a few others have seriously taken up the study of accountancy(Mendelsohn, 1919, p. 107).

Nevertheless, women encountered significant resistance from their male colleaguesto their entering the profession. In 1923, the Journal of Accountancy voiced strongeditorial misgivings about women in accountancy: “The accountant has no roomin his organization for a woman as a member of the accounting staff”. The editorcited two reasons for his objections. First, “a staff member may be required togo from one end of the country to another, in company groups of staff members,working at high pressure and under living conditions not suitable for what mightbe termed post-graduate co-education… Large numbers of men are sent to work,but any attempt at heterogeneous personnel would hamper progress and lead toinfinite embarrassment”. Second, “there is the utterly unwarranted objection,raised by some clients, when a woman appears as a representative of the accountant.Many of our business men are still living in the age when the woman’s place wasnever outside the home, and to such men it is not only a shock but also an indicationof disregard if a woman is sent to undertake the work of a practitioner” (Journalof Accountancy, December 1923, p. 444).


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Socialist feminists, embracing the theories of Fabians, Trotskyists, revolutionaryCommunists, Labour Party activists, and humanistic Marxists, argue that womenhave been culturally exploited within the context of capitalism throughout muchof the twentieth century. They assert that a dual labour market exists, in whichwomen as a group not only perform unpaid work in the family, but also functionas a reserve army of workers to be called into action in times of war or economicboom and then retired to idleness in bad times (Bouchier, 1984). Depending onthe relative supply and demand for male labour in a given area, they suggestthat institutions have viewed women during the twentieth century as wives,employees, mothers, and/or consumers as it fits their needs (Tinker and Neimark,1987).

The two World Wars produced temporary shortages in the male wage-labourmarket which enabled women to find paid work in several new areas. The SecondWorld War, in particular, opened the door of professional accountancy in theUnited States to women. The Journal of Accountancy observed in an April 1942editorial: “The engagement of qualified women to replace staff men called intomilitary or civilian war pursuits is being seriously considered by many accountingfirms… To relieve men for audit work, women accountants might well do suchtasks as report reviewing, statistical analysis, and office management. Thefeminine virtues of patience, perseverance, attention to detail, and accuracy, ontop of sound training in accounting, would fit them admirably for such careers”(Journal of Accountancy, April 1942, pp. 259-96).

The cessation of hostilities found unprecedented numbers of women employedas professional accountants. Palen (1945) suggested that a steady increase in theservices which accountants, were being called on to perform had created a shortageof qualified accountants and that women were moving into these positions on apermanent basis. She notes that colleges, practitioners and clients, alike, hadaltered their notions of women in accounting and that “prejudice against womenin accounting is dead”. Nevertheless, the notion that motherhood and a careercould be compatible remained foreign. And when post-war contractions occurredin the United States economy, married women were again the first to be askedto leave the wage-workforce (Kessler-Harris, 1981).

The following arguments illustrate the resistance encountered by women whoattempted to enter the public accounting profession in the mid-twentieth century(Lehman, 1992). Female public accountants were deemed to be unacceptable tothe management of public accounting firms for two economic reasons. First, thetype and amount of work a woman could do made it “a waste of time and moneyto train a woman”. Further, they believed that females considered wage-work tobe “temporary employment”, and thus would quit on marriage if they were single,or on having a baby, if they were already married. Women were also said to beunacceptable to clients who did not wish to be audited by a female and unacceptableto male co-workers who did not like being supervised by a woman (Lehman,1992).

The Civil Rights Act of 1964, which was directed mainly at racial discrimination,but which also prohibited discrimination based on sex, half-opened many doors

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(Bouchier, 1984). The number of women in the wage-workforce soared. Butdiscrimination seemed simply to shift from the hiring arena to the area of promotion.Women’s access to decision-making positions remained restricted.

Why does such a discrepancy continue to persist along gender lines? Severalpossibilities come to mind. First, specific firms may exclude women from theinformal organizational network which would equip them for supervisory work.Both classroom and organizational knowledge are necessary to pursue anorganizational career, but some firms (possibly unknowingly) may make it difficultfor women to acquire the organizational knowledge essential for promotion(Crompton, 1987). Trapp et al. (1989) surveyed members of the American Instituteof Certified Public Accountants and found that 71 per cent of their male respondentsbelieved that women in their public accounting firms had an equal opportunityto become a partner, while only 43 per cent of the female respondents expressedsuch beliefs.

Second, sex-role stereotyping may cause specific firms to inadvertently engagein discriminatory practices which limits a qualified female’s advancement to amanagerial position. Traits associated with masculinity, not femininity, arenecessary for men (and women) to achieve success in the accounting profession(Lehman, 1990). Yet, for some, in-group virtues are out-group vices (Epstein,1981). At an early age, boys develop communication patterns more conduciveto competition or aggression; and girls, to co-operation. Verbal and non-verbalcommunication differences displayed by adults continue to reflect deference (infemales) versus power and control (in males). When sex-role stereotyping iscarried to an organization, women who display atypical male attributes may belabelled abrasive or difficult instead of a determined go-getter (Steward et al.,1986).

Fiske et al. (1991) reported the results of the Price Waterhouse v. Hopkins, 1989sex-discrimination case, and noted that stereotyping will most likely intrudewhen the target is an isolated individual in an otherwise homogeneous environment.The Supreme Court, which ruled in favour of Hopkins, observed, “We sit not todetermine whether Ms Hopkins is nice, but to decide whether the partners reactednegatively to her personality because she is a woman (1974)… It takes no specialtraining to discern sex stereotyping in a description of an aggressive femaleemployee as requiring ‘a course at charm school’. Nor… does it require expertisein psychology to know that, if an employee’s flawed ‘interpersonal skills’ can becorrected by a soft-hued suit or a new shade of lipstick, perhaps it is the employee’ssex and not her interpersonal skills that has drawn the criticism (1973)… Anemployer who objects to aggressiveness in women but whose positions requirethis trait place women in an intolerable Catch 22: out of a job if they behaveaggressively and out of a job if they don’t (1971)”.

Finally, a third cause of gender inequality, which is the focus of this article, iscontributable to the different social roles that men and women play. All individualsare awarded several roles, or clusters, of behaviour that they are expected toenact. Societally established masculine and feminine roles which prescribe howthe occupant of the role should think, feel, and act, though learned, have a sense


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of naturalness and inevitability attached to them. A man’s identity typically isforged in relation to the world; a woman’s identity is typically awakened in arelationship of intimacy with another person. Women change rules to preserverelationships; men abide by rules and depict relationships as easily replaced(Gilligan, 1982).

Historically, society has expected the wage-earning woman to assume thedouble burden of two disparate full-time roles – caretaker of the household andworker at the job. To be successful, a woman must not only maintain her career,but she must also nurture her family. Success in one area is not enough. For many,the resulting inter-role conflict becomes intolerable. Kovach (1990) notes that arole-oriented person tends to regard people, including themselves, as objectsacted on by their environment rather than as subjects acting on their environment.This female, which Rotter defines as having an external locus of control, willrelinquish her freedom in an attempt to find security and stability in a changingworld (Kovach, 1990). In our setting, if this woman is unable to establish stabilitybetween her work and family roles, she will most likely withdraw from her workrole and focus entirely on her family responsibilities.

The ModelDissatisfaction with certain aspects of the job and/or a lack of commitment tothe employing organization can cause individuals to search for alternativepositions. When making a turnover decision, an employee weighs the rewardsand costs associated with the current job, measures his or her material andpsychological investments in this position, and assesses the quality of availablealternatives (Rusbult and Farrell, 1983).

Turnover intentions for both genders are highly correlated with both jobsatisfaction and organizational commitment (Michaels and Spector, 1982; Mowdayet al., 1979; Steers, 1977). Yet, job turnover behaviour among female professionalaccountants has demonstrably been shown to be a more common event. Shouldthe failure of these women to succeed in the public accounting arena be laid attheir feet? Or does the unequal distribution of turnover behaviour across gendersevidence a broader societal failure?

Job Satisfaction and Organizational CommitmentThe presence or absence of numerous attributes, originating internally fromwithin the employing organization, influences an individual worker’s attitudesconcerning his/her job and his/her commitment to his/her organization (Herzberg,1966; Steers, 1977). Job satisfaction and organizational commitment are related,but distinguishable, attitudes. Job satisfaction is associated with the affectiveresponse to the immediate work environment, while organizational commitmentis more stable and enduring (Norris and Niebuhr, 1983). Employees may betemporarily dissatisfied with their jobs, but nevertheless remain committed totheir organizations. Generally, employees will be satisfied with their jobs andcommitted to their organizations if they are content with the nature of the workitself, are satisfied with their supervisor and co-workers, and if they perceive

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current pay policies and future opportunities for promotion within their firm tobe adequate.

Gender plays an important role in creating individual attitudes pertaining tothe workplace and in interpreting the meaning of these attitudes. Historically,the unequal opportunities given to, and the rewards received by, women in theworkplace have made a deep impression on current female workers as to theextent to which they perceive that their particular rewards are controlled byforces outside themselves and occur independently of their own actions. Womenwill tend to be less satisfied with their jobs than men. Externals will experiencegreater misgivings than internals.

Role Overload and Inter-Role ConflictJob satisfaction is not governed entirely by job considerations, however. Non-work demands originating from outside the employing organization impinge ona worker’s time and energies, and alter general feelings of satisfaction of the workenvironment. Individuals are expected to perform a wide variety of tasks, all ofwhich may be mutually compatible in the abstract, but virtually impossible tocomplete within given time constraints in practice (Kahn et al., 1964). Rolesoriginating outside the employing organization which compete with wage-workinclude those family-related roles of spouse, parent, volunteer, and housekeeper,and the personal role of leisurite (Super, 1980). Employees may experience roleoverload when they attempt to reconcile and satisfy these disparate demands.

The equilibrium which exists between work and non-work roles can also bethreatened. Inter-role conflict may arise from pressures originating in both thework and the family domains. Each can affect an individual’s time involvementor strain (Greenhaus and Beutell, 1985). Such conflict can produce feelings ofdissatisfaction with life in general and with the role(s) that caused the stress inparticular.

Individual perceptions of role overload and inter-role conflict are gender-specific.Economic, political, and social institutions have moulded notions of appropriatebehaviour for each sex, causing men and women to experience different burdensand demands as new roles outside the workplace are assumed. Since societyperceives women as the primary care-givers, it is probable that women experiencegreater role overload and inter-role conflict than do men. The birth of an initialchild, with its associated cultural pressures, often creates a crisis of majorproportions for females in professional positions. As additional children are born,non-work roles become increasingly demanding for females, conflict intensifies,and job satisfaction declines (Cartwright, 1978; Chassie and Bhagat, 1980; Cookeand Rousseau, 1984; Hall and Gordon, 1973).

Men also encounter strain-based conflict between work and family roles(Greenhaus and Kopelman, 1981; Greenhaus et al., 1989; Loerch et al., 1989;Willmott, 1971). Yet males experience less change in their role mix and lowerinter-role conflict as their families expand (Gilbert and Holahan, 1982). Personalstress, induced by role overload and inter-role conflict, is most intense for a role-oriented female who is bound by her cultural past (Kovach, 1990). Yet, even under


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these circumstances, coping mechanisms can be engaged to intervene in the rolesetting and delivery processes, and reduce stress.

Coping BehaviourHall (1972) identifies three basic coping strategies. First, an individual may conferwith role senders and alter externally imposed structural expectations regardingappropriate behaviour (structural role redefinition). Second, the individual canchange his or her personal attitudes towards certain roles (personal role redefinition).This accommodating behaviour is entirely internal and not reinforced byunderstandings with role senders. Third, the individual may focus on improvingthe quality of his or her personal role performance, so that all demands are met,or simply ignore the problem altogether and make no attempt to manage roleexpectations (reactive role behaviour) (Hall, 1972). Research indicates that thesuccessful employment of the first two coping mechanisms produces greatersatisfaction than does use of the third strategy (see Beutell and Greenhaus, 1982,1983; Greenhaus and Kopelman, 1981; Hall, 1972, 1975).

Due to the different demands placed on women (particularly in the home), webelieve that various coping strategies will be utilized differently by men andwomen. Limited evidence (Beutell and Greenhaus, 1983) suggests that a woman’schoice of coping strategy is associated with her sex-role attitudes. Further, weanticipate that internals will be more likely to believe that they are capable ofsuccessfully resolving role overload and inter-role conflict than will externalsand thus will utilize coping strategies of a more pro-active nature. Evidencesuggests that internals cope with conflict better than externals (Lefcourt, 1982).

SummaryBased on the model described above, the following research hypotheses wereformulated for investigation in the present study:

(1a) Regardless of locus of control, women experience different degrees of roleoverload and/or inter-role conflict than do men.

(1b) Regardless of gender, internals experience different degrees of role overloadand/or inter-role conflict than do externals.

(2a) Regardless of locus of control, women adopt different coping behavioursthan do men.

(2b) Regardless of gender, internals adopt different coping behaviours thando externals.

(3a) Regardless of locus of control, women display different job satisfaction,organizational commitment, and turnover intentions than do men.

(3b) Regardless of gender, internals display different job satisfaction, organizationalcommitment, and turnover intentions than do externals.

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MethodSubjectsQuestionnaires were distributed to a stratified sample of 500 accounting graduatesof a large state university located in the midwestern United States. The populationwas categorized by both gender and year of graduation. Equal numbers of malesand females, with identical potential work experience (i.e. year of graduation),were randomly selected. The direct mailing yielded 177 usable responses,representing 35.4 per cent of the sample[2]. Demographic data pertaining to therespondents are provided in Table I.

Ninety-three per cent of the respondents (78 women and 87 men) were employedat the time of the survey. On average, these individuals reported similar experiences.Approximately a third indicated that they were employed in public accounting.They had held two jobs since graduation and had been working at their current

Unemployed EmployedFemales Females Males

Responding subjects 12 78 87Highest education (%):

Bachelors 92 83 82Masters 8 17 18

Age (%)Less than 25 0 13 1825-29 25 33 2430-34 67 45 47Over 34 8 9 10

Married (%):No 0 29 37Yes 100 71 63

Number of children (%):None 0 64 551 25 19 112 50 15 233 or more 25 1 10

Average number of jobs held 2.7 2.6 2.2Average length of current employment (in years) 3.4 3.7Type of current employment (%):

Public accounting 31 33Private industry 69 67

Current salary (%):Under $25,000 35 12$25,000-$34,999 29 32$35,000-$44,999 19 24$45,000-$54,999 10 15Over $54,999 6 17

Locus of control 9.83 8.95 7.47Table I.Demographic Data forthe Responding Sample


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positions for more than three years. Only in terms of salaries were significantdifferences reported. Similar to national averages, our female subjects earnedlower salaries than their male counterparts.

The 12 unemployed female respondents tended to be older and more externalin their perceptions than the other females studied. They also reported thepresence of a greater number of children at home. Forty per cent of the respondingfemales with more than one child had eliminated the work role altogether. Onlythe currently employed accountants (male and female) were retained for furtheranalysis in this study.

MeasuresThe association of an individual’s locus of control and gender with certainperceptions and expressed behaviours was investigated in this study. Subjectswere asked to provide information concerning the nature of the various roleswhich created demands on their lives, the intensity with which work and non-work roles simultaneously competed for their time, and the usefulness of variouscoping behaviours in reducing role-related stress. Data pertaining to specificattributes of their accounting positions, job satisfaction, organizational commitment,and turnover intentions were also collected, and each subject’s locus of controlwas measured[3].

Role overload and inter-role conflict. Two instruments were used to constructmeasures of role overload and inter-role conflict. The first was designed to capturethose roles which were most demanding in terms of time. Roles which were usedto describe a worker’s lifespan included those of worker, spouse, parent, housekeeper,volunteer, and leisurite. A seven-point Likert scale was provided for responsesto the role demands issue (1 – no time at all to 7 – a lot of time).

A second instrument measured the potential intensity of internal role conflictwhich could occur between work and the personal roles of spouse, parent, anda self-actualizing individual. Scale items used to measure the intensity of roleconflict were similar to those used in Holahan and Gilbert’s (1979) study of roleconflict. Subjects were provided with several brief scenarios of potential roleconflict and were asked to indicate the likelihood that internal conflict wouldresult if they were confronted with a similar situation. Responses ranged from 1– no internal conflict to 7 – high internal conflict. For each scale, responses toitems were averaged with higher scores indicating more intense conflict. (Coefficienta = 0.66 to 0.72 for women and 0.72 to 0.76 for men.)

Coping behaviour. Subjects were asked to indicate the utility of certain behavioursin dealing with conflicts arising between their roles as accountants and othernon-work roles using 5-point scales (5 – extremely useful strategy to 1 – abehaviour that was of no use).The following coping strategies described in Hall’s(1972) work were included in the inquiry: obtain family support, employ outsidehelp, redesign roles/expectations, reduce activities within roles, perform rolessimultaneously, eliminate conflicting roles, separate roles, rank roles/performmost important, rotate role attention, assign greater weight to own beliefs,

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plan/organize better, work harder to meet demands, do not try to control, andignore role demands.

Job satisfaction. Data were collected concerning the accountants’ perceptions ofcertain job attributes, their attitudes concerning the structure of their currentpositions, and their overall satisfaction with their work environments. Two instrumentswere developed to measure perceptions of a variety of job attributes. General jobattribute items were collected from Porter’s (1961) early work, Hackman and Lawler’s(1971) extension (to include feedback), and Manhardt’s (1972) study of genderdifferences. Attributes unique to accounting were taken from the Dillard and Ferris(1979) research on job turnover.

Subjects initially rated the importance of various job attributes and then indicatedthe likelihood of realizing these attributes in their present accounting positions.Responses to the initial job attribute questionnaire ranged from 5 – extremelyimportant to 1 – not at all important. Responses to the second enquiry variedfrom 5 – excellent opportunity to 1 – no opportunity. The variable of interest –the presence of salient job attributes – was determined by calculating the differencebetween the two measures and then weighting this number by the perceivedimportance of the item in question. A negative number implies that an importantattribute is missing.

An unweighted least squares extraction with oblique rotation factor analysis wasemployed to create job attribute indices for use in subsequent analysis. Eight usableattributes were developed. The unrotated solution accounted for 57.1 per cent andthe rotated solution accounted for 44.9 per cent of the data variation. Four factorsdescribed various aspects of the content of a position, and four depicted the environmentin which a job is performed. (Coefficient a ranged from 0.66 to 0.76.)

A description of the structure of each respondent’s current position was obtainedwith the Job Descriptive Index (Smithet al., 1969). This adjective checklist measuresthe employee’s satisfaction with five facets of the work environment. These includesatisfaction with one’s supervisor and co-workers, acceptance of current pay policiesand future opportunities for promotion, and happiness with the nature of the workitself.

A global job satisfaction variable was constructed from two additional itemswhich assessed satisfaction with the job and the extent to which the respondentlooked forward to work each day (Taylor and Bowers, 1972). The two job satisfactionitems were combined to create a general job satisfaction variable. The recoding (V1+ V2 –1) formed a seven-point scale (1 – very dissatisfied, and perceiving work asa burden to 7 – very satisfied, and looking forward to work with pleasure). Responsesto the two questions were highly correlated (r = 0.646, p ≤ 0.001). The resulting scalewas also significantly correlated with results obtained from the Job DescriptiveIndex (r = 0.7228, p ≤ 0.001). Therefore the variable seems suitable for use as asurrogate for general job satisfaction, and was utilized in subsequent analysis.

Organizational commitment. An adaptation of the Organizational CommitmentQuestionnaire (Mowday et al., 1979) was utilized to measure commitment to theemployer. Respondents expressed their agreement or disagreement on a seven-point Likert scale (1 – strongly disagree to 7 – strongly agree) with a series of


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16 statements concerned with an individual’s belief in and acceptance of the goalsof the employer, willingness to exert considerable effort on behalf of their employer,and his/her desire to maintain membership in the organization. Responses weresummed to create a single measure of an individual’s commitment to the organization.(Coefficient a = 0.94.)

Turnover intentions. Future employment intentions were assessed by summarizingresponses to a series of questions addressing such issues as the subjects’ perceptionsof their investment in their current positions (Farrell and Rusbult, 1981), and thefrequency with which they had considered leaving their present jobs within thepast year (Mobley et al., 1978). Scale values ranged from 1 – never considerquitting, a lot invested in present job to 9 – constantly consider quitting, nothinginvested in current job. (Coefficient a for the two scales was 0.86 and 0.75,respectively.) The two scales were summed to create an intention to quit variable.

Locus of control. Subjects were provided with Rotter’s (1966) locus of controlinstrument to measure the internal-external dimension of personality. The 26-item, forced-choice test measures an individual’s belief about the nature of heror his world. High numbers indicate an external locus of control, low numbersan internal locus of control.

Data AnalysisA series of analysis of variances (ANOVAs) was used to examine whether genderand/or locus of control differences influence attitudes. Stepwise regression analysiswas also utilized to summarize the impact of an individual’s work and non-workenvironments and his or her internal/external orientation on job satisfaction,organizational commitment, and turnover intentions. Numerical estimates of theinterplay among these variables for males and females were developed and thenature of the influence of the various factors were described.

ResultsIt was hypothesized that both gender and an individual’s internal/externalorientation influence the extent of role overload and/or inter-role conflict that isexperienced, affect the coping devices utilized to alleviate these pressures, andalter work-related satisfaction. Tables II-V, which highlight various subjectperceptions affected by gender and locus of control, contain the results of theANOVAs. Figures 1 and 2 provide two path diagrams of the possible causes ofjob search behaviour noted in this study. Only independent variables significantat p = 0.05 are included in the path diagrams. The estimates of the various pathcoefficients are the regression model beta weights for each variable. The threeunobservable residual terms are denoted U, V and W. Adjusted R2s for each modelare also provided. Specific variables are discussed below.

Role Overload and Inter-Role ConflictIndividual perceptions of appropriate role behaviour are moulded by numeroussocial institutions. From birth, humans are subjected, through the mass mediaand the educational system, to masculine/feminine scripting messages of traditional

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family practices which depict ever-present mothers and peripheral fathers (Kovach,1990). Women at work, thus, perceive themselves as being expected by societyto fill two disparate, full-time roles – maintaining a career and nurturing afamily. In contrast, men probably view themselves as having been ascribed onlythe work role. We anticipated that this socialization process would be reflectedin the role overload and inter-role conflict responses of our subjects. Table IIprovides highlights of the different role pressures encountered by male and femaleaccountants.

Since workers must spend approximately half of their waking hours performingjob-related duties, it is not unexpected that, on a scale of 1 to 10 (with a mean of6.9), the work role created the greatest overload for most accountants. Womenwith an external orientation and men who were internals seemed to be the mostsusceptible to pressures from the workplace. These two diverse groups ofaccountants also expressed similar feelings concerning possible overload causedby their recreational activities, suggesting that these accountants believe insufficienttime exists for both work and leisure, not career and family. Note, however, thatthe men who experienced these demands perceive that any rewards obtainedfrom the workplace follow from their own behaviour, while the women believedtheir rewards were governed by forces outside their control.

Gender differences were noted in two non-wage work roles as well. As expected,in the area of housekeeping tasks, women reported greater role overload thandid men (means were 4.7 and 3.3, respectively). This is consistent with thecommonly-held belief that an unequal division of home responsibilities exists

Average Females Malesresponses Internals Externals Internals Externals

Number of subjects 165 37 41 54 33Role overload:

Worker 6.9c 6.4 7.4 7.0 6.6Family:Spouse 4.7 4.8 4.9 4.6 4.6Parent 3.5 3.7 3.0 3.6 3.7Housekeeper 4.0b 4.9 4.6 3.3 3.3Volunteer 2.7b 2.5 2.2 3.1 3.0Leisurite 4.6c 4.4 5.1 4.6 4.2

Inter-role conflict:Work vs Spouse 4.0b 4.2 4.5 3.6 3.7Work vs Parent 3.5 3.8 3.5 3.1 3.7Work vs Self 3.6a 3.4 4.1 3.4 3.5

a Main effect locus of control significant at 0.05.b Main effect gender significant at 0.05.c Interaction significant at 0.05.

Table II.Perceptions of RoleOverload and Inter-RoleConflict AverageResponses


and Gender

45

within families. The reconstruction of the social ideology concerning women,which has led larger numbers into the workforce, has not relieved females of thefunction of making their households comfortable places for family members.Males in our survey tended to view volunteer work as more demanding than didfemales. However, these activities appeared to be relatively unimportant in termsof time demands (mean = 2.7).

While the claims of various life roles may be perceived as extensive, bothindividually and cumulatively, conflicts between work and various non-workroles may not necessarily be perceived to exist. Personal attitudes concerningthe intensity with which career accountants viewed certain potential inter-roleconflicts again appeared to be gender-related. Females sensed a significantlygreater potential for intense internal stress than males when confronted with awork-spouse conflict (means = 4.4 versus 3.6, respectively). Females with anexternal orientation experienced the most intense conflicts. Similar responseswere elicited when the conflict was perceived to be between a work-related taskand an activity that would focus on the individual as a self-actualizing person.

The heightened internal tension reported by females with an external locusof control may be a reflection of their belief that they are bound by their culturalpast to accept their family-oriented role as nurturer. By defining their sense ofidentity through their relationships to others (Kovach, 1990), and by believingthat they are unable to control their own destinies (Rotter, 1966), such femalesare handicapped in achievement-oriented spheres. Hence, the dual expression ofconflict, externally with one’s spouse and internally with one’s self.

The above results suggest that the stress associated with juggling an accountingcareer with other roles may have a greater negative impact on females with anexternal locus of control than on other segments of the population. The currentdifferences between men’s and women’s wages, status, and access to decision-making positions in accounting add credence to the externally-oriented female’sview that inequities beyond her control operate within society.

Coping BehaviourIndividuals employ various strategies to cope with and reduce the ill effects ofrole overload and inter-role conflict. Three basic types of behaviour were consideredin this study: (1) structural role redefinition; (2) personal role redefinition; and,(3) reactive role behaviour. Table III highlights areas where various copingstrategies were utilized differently by various segments of our accountingpopulation. Table IV provides further details illuminating specific correlationsbetween females’ perceptions of role overloads and their coping behaviours.

Structural role redefinitions. An individual can alleviate role stress by alteringthe externally imposed structural expectations held by others regarding appropriatebehaviour. By dealing directly with the environmental transmitters of demands,conflict can be eliminated where it originates. In general, women cope with conflictsas they arise by structurally redefining roles more often than men do (Table III).

In coping with work-non-work conflicts, female accountants appear to feel agreater need for support from their families than men do. This was particulary

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true when excessive role demands were perceived to be originating from thespouse (Table IV). Married women with no children (N = 26) indicated thatobtaining support from their spouse was a very useful (mean = 4.0) strategy forachieving resolution to problems.

Women were also more likely to employ outside help (such as day-care centres)to assume certain role activities (Table III). With a mean of 3.8, this strategy wasdeemed to be particularly useful by externally-oriented working mothers. Menwith children, however, reported little use of this coping technique (mean = 2.2).These findings suggest that traditional sex-role attitudes remain firmly fixed –the responsibility for children rests primarily with the mother, rather than thefather.

Role integration, which consists of redesigning roles so that they may beperformed simultaneously in a mutually reinforcing manner, was considered tobe a useful strategy by many respondents. Again, externally-oriented femaleswith children responded most favourably to this strategy (mean = 3.3).

Role renegotiation, by reducing the set of activities that must be performedwithin a particular role, is also utilized by many accountants to reduce conflict.

Average Females Malesresponses Internals Externals Internals Externals

Number of subjects 145 31 39 44 31 Structural role redefinitionObtain family support 3.38b 3.62 3.61 3.13 3.24Perform roles simultaneously 3.04 3.11 3.22 2.96 2.85Reduce activities within role 2.80 2.65 2.95 2.79 2.82Employ outside help 2.51b 2.84 3.17 2.08 2.03

Personal role redefinitionGreater weight to ownbeliefs 3.10 3.22 3.27 2.83 3.18

Reduce self expectations 2.63b 2.78 3.00 2.40 2.36Separate roles 2.51 2.59 2.41 2.40 2.70Eliminate conflicting role 2.50 2.68 2.66 2.11 2.73

Reactive role behaviour Plan/organize better 4.05c 4.27 4.12 3.96 3.88Work harder to meet demands 2.82c 2.59 2.71 3.00 2.94

Do not try to control 2.05a 1.81 2.24 1.98 2.18Ignore role demands 1.69a 1.54 1.73 1.52 2.06

a Main effect locus of control significant at 0.05b Main effect gender significant at 0.05.c Main effect gender significant at 0.10.

No interactions were significant at 0.10.

Table III.Perceptions of CopingStrategies AverageResponses


and Gender

47

Eliminating a portion of the activities while retaining the most valued elementsof a role was employed quite frequently as a coping tactic by internally-orientedfemales who experienced overload at home in their role as a housekeeper, andby externally-oriented females who reported stress associated with their spouses.Clearly, housekeeping chores will probably be eliminated by the former. It isunknown what role is causing the confrontation with the spouse for the latter.Among externals, women with no children reported the greatest use of this copingdevice (mean = 3.4).

Personal role redefinition.The second type of coping behaviour only occursinternally. The focal player re-examines his or her perceptions of role demandsreceived from others and alters his or her personal definition of acceptable roleperformance. Decisions and actions taken in this manner are private and are notreinforced by negotiation with role senders. Hall (1972) suggests that since nostructural alteration occurs, this type of coping behaviour may result in onlytemporary relief.

Coping behaviourInternals Externals

Worker role overloadNo coping strategies – –

Spouse role overloadObtain family support 0.44 0.46Reduce activities within roles 0.32 –Assign greater weight to own beliefs 0.35 –Eliminating conflicting roles – 0.36Plan/organize better – 0.27

Parent role overloadAssign greater weight to own beliefs 0.41 –Eliminate conflicting roles – 0.33

Housekeeper role overloadReduce activities within roles – 0.32Rank roles/perform most important – 0.34Eliminate conflicting roles – 0.44

Volunteer role overloadWork harder to meet demands -0.37Do not try to control 0.40 -0.48Ignore role demands -0.32

Leisurite role overload

Redesign roles/expectations 0.37 –Reduce self expectations – 0.49Separate roles 0.33 0.33

Table IV.Correlations ofPerceived Role

Overload wiith CopingStrategies – Females

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Two popular personal coping strategies are used uniformly by all segmentsof accountants. They involve: (1) ranking various activities in the order ofimportance and performing only those which are considered to be the mostsignificant (mean = 3.2); and, (2) rotating personal attention among several roles(mean = 3.2). Internally-oriented females, in particular, used the first copingstrategy to mitigate certain time constraints encountered in the housekeepingarena. Given the numerous demands placed on the career female accountant,housework probably just does not get done.

Reporting a mean of 3.7, working mothers indicated that they were much morelikely than their male counterparts (mean = 3.1) to overlook the expectations ofa role sender and attach greater weight to their own personal role definitions.Externally-oriented women used this strategy to deal with intense demands fromtheir spouses, and/or their children (Table IV). Which role sender’s demands areignored in these situations? The employer’s or some family member’s? Whateverthe answer, a certain level of frustration on the part of the accountant appearsto exist.

Reducing personal expectations and partitioning roles so that simultaneousoverlap is minimized are methods whereby roles may be altered without obtainingthe approval of the role sender. With means of 2.9 and 2.4, respectively, morewomen than men favoured the former technique (Table III). In particular, internally-oriented females reported the association of the accommodating strategy, andall groups favoured the use of the partitioning strategy when leisurite role overloadwas present (Table IV). Single females indicated the greatest use of this secondtechnique (mean = 2.9). However, this group found other coping strategies, suchas ranking, rotating, or performing roles simultaneously, equally useful.

When individuals assume a greater number of roles than they can adequatelyperform, a possible solution is of course to abandon selected roles. Femaleaccountants with an internal locus of control who have encountered some intenserole stress within the home reported a greater use of this strategy (see Table IV).The question arises – are the home pressures encountered by some women soextensive that they feel they must eliminate their work role altogether? Externally-oriented women facing family pressures reported the development of individualinterests, and internally-oriented women with similar pressures reported theabandonment of selective roles.

Reactive role behaviour: Those who make no attempt to alter external structuralrequirements or change internal expectations are employing reactive copingbehaviour. Implicit in all forms of this coping behaviour is the assumption thatroles cannot be managed.

The initial strategy apparently employed by most accountants when confrontedwith a new conflict is usually to attempt to plan, schedule, and improve organization(mean = 4.1). While most respondents believed this type of coping response tobe quite useful, women (particularly internals encountering spouse-role overload)tended to view it more favourably than men did. A second reactive strategy forreducing role overload is to work harder to meet demands. Men were more aptto report that they found this device useful.


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Few individuals chose to overlook the demands of the role sender entirely ornot even to attempt to control the conflict (means = 1.7 and 2.1, respectively).However, as anticipated, more externals than internals favoured using these twotechniques. Avoidance does not alleviate problems, it only postpones solutions.

Work EnvironmentBoth the experiencing of, and coping with, role overload and inter-role conflicthave been shown to be gender differentiated. Further, differing perceptions ofthese social dilemmas exist between internals and externals. Males’ and females’unique awareness of such issues may colour their perceptions of the workenvironment with which they interact.

Accountants derive satisfaction from the nature of the work that they do andfrom the rewards that flow directly from that work. Specific job attributes canthus strongly influence a person’s overall feeling of well being with his/her joband his/her likelihood of seeking employment elsewhere. Table V containsinformation pertaining to our responding accountants’ perceptions of their workenvironments.

When asked if their current positions provided important attributes, internals,in general, responded quite positively. Externals were more reticent. This observationis moderated somewhat by noting that internals as well as externals perceived

Average Female Maleresponses Internals Externals Internals Externals

Number of subjects 145 31 39 44 31Presence of important job attributesJob context:

Working conditions 0.08 0.06 –0.01 0.15 0.09Develop friendships 0.24a 0.26 0.16 0.33 0.14Admire supervisor –0.33 –0.35 –0.59 –0.20 –0.22Pay (present and future) –0.34 –0.25 –0.47 –0.30 –0.34

Job contents:Important work 0.02 0.05 –0.04 0.07 –0.03Recognition 0.13a 0.28 0.01 0.15 0.06Growth/self-fulfilment –0.15a –0.06 –0.30 –0.04 –0.23Responsibility –0.10a 0.02 –0.26 –0.02 –0.20

Total –0.44a 0.03 –1.55 0.26 –0.71

Job satisfaction 5.5a 5.8 5.2 5.6 5.3

Organizational commitment 81.7 84.4 76.5 82.9 82.9

Turnover intentions 5.8b,c 5.5 7.1 5.2 5.5a Main effect locus of control significant at 0.05.b Main effect locus of control significant at 0.10.c Main effect gender significant at 0.10.

No interactions were significant at 0.10.

Table V.Perceptions of the Work

Environment AverageResponses

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that their current employers did not provide enough pay and often failed to furnishsupervisors who could serve as suitable role models (see Table V).

An accountant’s job satisfaction appears to be significantly intertwined withhis or her perceptions of whether important attributes are present in the job.Internals, both male and female, who had expressed more positive feelings thatimportant attributes were present in their current accounting positions, alsoindicated the greatest satisfaction with their jobs.

All accountants reported relatively equal commitment to their organizations.Externally-oriented females exhibited slightly less attachment to their firms butreported differences that were not statistically significant. These same women,however, appeared to be more likely to quit (Table V). The formal withdrawalprocess had not been activated at the time of the survey, but it was readily evidentthat at least some externally-oriented women were contemplating resignation.

Antecedents of Job Search BehaviourIndividuals contemplating resignation search for alternatives, compare thedesirability of these alternatives to their current positions, and resign when theyperceive that the benefits of a new option are greater. This withdrawal processmay be activated after a complex interplay occurs between job satisfaction andorganizational commitment. It was hypothesized that role overload, inter-roleconflict, and coping behaviour also influence such behaviour.

Three stepwise regressions were utilized to develop a model of the antecedentsof employee turnover. The dependent variables were turnover intentions, jobsatisfaction, and organizational commitment. It was posited that organizationalcommitment and job satisfaction would not only influence turnover intentions,but would also impact directly on each other. Independent variables includedseven demographic variables – age, marital status, number of children, education,year of graduation, length of current employment, and locus of control. One indexmeasured the extent to which important job attributes were present; three indicesdescribed the perceived intensity of inter-role conflict; seven variables depictedrole overload; and 15 variables denoted specific coping behaviours. Separate pathdiagrams were developed for each gender. Figures 1 and 2 provide graphicportrayals of the antecedents of job search behaviour for male and femaleaccountants.

Individuals who fail to receive valued tangible and intangible rewards fromtheir current positions, and who do not feel a psychological attachment to theirorganizations, are more inclined to search for alternative opportunities. The twomajor antecedent variables – job satisfaction and organizational commitment– are also connected in a symmetric causal relationship. Increased job satisfactionevokes an affective response to the work environment. Commitment to a particularemployer, in turn, influences an individual’s perceptions of the value of the rewardsobtained from work. No gender differences were noted in the relationships amongthe three basic variables.

The model suggests that other factors also affect the extent to which a workerbecomes dissatisfied and searches for alternative employment. Personal characteristics,


and Gender

51Organizational commitment

Intentions to search and quit

–0.19 Education+0.18 Locus of control+0.23 Role overload-leisurite Coping:–0.19 Rotate role attention+0.14 Reduce self expectation

+0.18-0.17

+0.31

-0.21+0.19

Length employedPresence of important job attributesIntensity of conflict work vs parentCoping reduce activities within role

Job satisfaction

–0.18

+0.42

+0.14

+0.16

V

f

= 0.64Adj R2

f = 0.59

+0.60

–0.42

–0.20

+0.58

Adj R2f = 0.63

Wf = 0.61

UFAdj R2

f = 0.57= 0.65

Length employedRole overload-leisuriteCoping Perform role simultaneously Reducing activities within role Reduce self expectation

AgeLength employedPresence of important job attributes

Organizational commitment

Intentions to search and quit

+0.19 Year graduated intensity of conflict+0.17 Work vs self Coping: +0.28 Do not try control–0.31 Ignore role conflict

+0.24

AgeRole overload-volunteerRole overload-parentCoping Greater weight to own beliefsObtain family support

Job satisfaction

+0.38+0.15–0.25

+0.20

Vm = 0.73Adj R2

m = 0.47

+0.56

–0.40

–0.24

+0.53

Adj R2m = 0.59

Wm = 0.64

UmAdj R

2m = 0.53

= 0.68

-0.24

+0.24

–0.36

Male

Figure 1.Path Diagram with

Numerical Estimates ofPath Coefficients,

Intentions to Search/Quit Model – Females

Figure 2.Path Diagram with

Numerical Estimates ofPath Coefficients,

Intentions to Search/Quit Model – Males

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negative feelings caused by inter-role conflicts, and coping behaviour all influencejob search intentions.

Varying degrees of personal maturity and different levels of professionaleducation explained certain differences in individual turnover intentions. Amongmales, recent graduation directly increased the likelihood of search behaviourand increased age indirectly reduced turnover intentions via a heightening of jobsatisfaction and organizational commitment. In contrast, only education influencedthe turnover intentions of female accountants. Those with a master’s degree wereless likely to display potential turnover behaviour.

One aspect of the work environment – length of employment – providedmixed signals. A short tenure in a given job was positively associated with jobsatisfaction for women and with organizational commitment for men. A lengthytenure was positively associated with organizational commitment for women.

The presence of important job attributes produced enhanced organizationalcommitment among men and increased job satisfaction among women. Thus,an accountant’s satisfaction with job attributes indirectly impacted on theinclinations of both men and women to search for new employment.

It was hypothesized that, regardless of other factors, role overload, inter-roleconflict, and the individual’s ability to cope with such pressures would alterturnover intentions. Feelings of role pressure arising from leisure activitiesincreased the female accountant’s intentions to leave, both directly and indirectlythrough a negative impact on organizational commitment. In contrast, womenwho were the most satisfied with their jobs, and thus did not consider leaving,experienced the most intense feelings that their job and family were in conflict.Perhaps females who reported such stress were committed to doing well andtherefore noticed the encroachment of non-work related role demands more thanothers. Females reported that the management of stress through the rotation ofrole attention and the performance of roles simultaneously reduced their intentionsto search for alternative employment opportunities. Two other coping strategies– the reduction of activities within a role and the reduction of personal expectations– produced offsetting impacts on intentions to resign.

Male accountants encountered a different set of role pressures. Men perceivedthat the intensity of the conflict they experienced between the work role andthat of a self-actualizing individual directly impacted on intentions to resign.They also indicated that parental role overload strengthened turnover intentionsand volunteer role overload weakened job search inclinations via their impacton job satisfaction.

Coping mechanisms appeared to have had little impact on the potential turnoverbehaviour of male accountants. Mixed signals were observed, both directly andindirectly, in the path diagram. A possible explanation for this anomaly couldbe that men simply react more randomly to various demands which are placedon them than women do.

The importance of an individual’s locus of control in explaining potentialturnover certainly appears to be gender-related. Female externals, in particular,reacted much more negatively to their existing work environments than did


and Gender

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internals and appear to be more likely candidates for resignation. It may be thatsuch women have an increased awareness of the continuing operation of subtleorganizational discriminatory practices in the accounting workplace.

Future OptionsThe impact of gender and locus of control on the experiences and practices ofaccounting professionals was examined in this study. Our research also consideredthe impact of role overload, inter-role conflict, and coping behaviour on theseattitudes. The results suggest that a complex set of forces creates differences inthe extent to which an individual encounters, and is successfully able to contendwith, both role overload and inter-role conflict between work and spouse. Genderdifferences were observed in the respondents’ expressions of housekeeper roleoverload, volunteer role overload, and inter-role conflict. Locus of control differenceswere present in the perceived conflict between work and self. These two factorsinteracted to produce differences in worker role overload and leisurite role overload.Gender explained most of the differences observed in the non-reactive copingbehaviour.

Gender differences also explained observed differences in accountants’ attitudesconcerning their work environment. Females were no less committed to theirorganizations than were males. Nevertheless, one segment of the accountingworkforce displayed more discontent than the remainder of the profession. Females(particularly those with an external orientation) expressed less satisfaction withtheir current positions and greater intentions to search for alternative opportunities.

The results of this research raise a number of questions for the US accountingemployer, and probably for employers elsewhere as well. Should externally-oriented females as a group be blamed for adopting traditional sex roles andfailing to cope with inter-role stress? Should the decision makers in corporationsand professional accounting firms be blamed for creating work environmentswhich are inhospitable for certain women attempting to realize multiple workand family obligations? Must not the profession as a whole accept some of theblame for fostering an education/socialization process whereby “ultimate success”in accounting is viewed as reaching the partnership level in a Big-Six firm? Mustnot society also accept blame when women are being told by representatives ofone US political party that they must choose between having a career and beingtrue to their “essential natures” by staying home with their children?

The accounting employer must go beyond simply offering work and child careoptions for males and females on an equal basis. Dialogue between variousfactions of a firm must commence, which could ultimately culminate in thecomplete reconstitution of values and corresponding roles. Women should notbe denied their femininity. Indeed, a woman’s strong commitment to family is tobe commended. The profession, however, should also provide equal encouragementto men to become compassionately committed to child rearing. Organizationsshould take action to accommodate individuals of both genders who choose notto spend all of their energies climbing the ever-widening rungs of the careerladder.

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The results of this research also have implications for our global society.Currently, in the United States, we have no national policy or guidelines concerningthe direction that should be taken in smoothing the interplay between personaland work-related roles. “Non-policy” may lend support to the now outdatedideology that men and women have unique tasks – that the woman’s place isin the home supporting her husband, the sold bread-winner for the family. Thistraditional view is no longer factual in our society and should be discarded. Inthe United States, a number of accommodations and changes reflecting this andother realities are slowly beginning to come into the traditional workplace –flexible schedules, shared positions, retraining programmes for re-entry – thesewould seem to have at least some promise for accounting positions and shouldbe carefully considered. We, in all countries, should reconstruct social policy soas to provide all workers, men and women alike, with the opportunity to participatemore actively at home, more fully at work, and more equitably in our society atlarge.

Notes1. See Bullen and Flamholtz (1985); Dillard and Ferris (1979); Federico et al. (1976); Knapp

(1980); Michaels and Spector (1982); Mobley (1977); Mobleyet al. (1978); Mobley et al. (1979);Mowday et al. (1979); Porter and Steers (1973); Porter et al. (1974); Rhode et al. (1976); (1977);Rusbult and Farrell (1983); and Waters et al. (1976); for relevant research.

2. For most mail surveys, individuals with a particular interest in the subject matter are morelikely to respond than those who are less interested. Thus, mail respondents may besystematically different from the population from which they are drawn (Fowler, 1984, pp.48-9). Three mailings (one original and two follow-ups) were used in this study. Comparisonof the replies of early respondents to those who completed the instrument only after follow-up measures were taken indicated the absence of any systematic bias.

3. Rather than observing actual behavioural patterns, the perceptions and opinions of accountantswere explored in this study. Therefore, in theory, institutional or cultural forces could havecreated measurement problems. An individual’s perceptions of various responsibilities aresocially produced and reproduced through both divisions of labour and ideologies of work.As a result, what constitutes spending “considerable time” in a particular role may differamong individuals.

These perceptual differences, however, do not necessarily create a measurement problemin the present study. The focus of this study was on internally generated stress which isproduced by subjective perceptions of role overload and conflict. Objective evidence of thepresence of multiple roles is not nearly as salient to personal job satisfaction as is theinternalized belief that such problems do, in fact, exist. Satisfaction is an act of judgement.Individuals compare what they have to what they think they deserve, expect, and aspire to(Campbell, 1981). Copies of all instruments are available from the authors on request.

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